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3- to 7-year vesting (7-year graded vesting) ANSWER-An employee who has completed at least three years of service must have a non-forfeitable right to at least the following percentages of his or her accrued benefit: 20% after three years of service, 40% after four years of service, 60% after five years of service, 80% after six years of service, and 100% after seven years of service [IRC §411(a)(2)(B)]. Top-heavy plans or matching contributions typically use _________ vesting ANSWER-3-yea...

Balance Sheet ANSWER-The financial statement that reports a firms financial condition at a specific point in time. Composed of three major accounts: assets; liabilities; and owner’s equity. Generally Accepted Accounting Principles (GAAP) ANSWER-Rules and standards utilized by accountants when preparing financial statements.

What is the NOP? ANSWER-National Organics Program; est after Organic Food Prod Act of 1990; Made into law in Oct 2002; Does NOT cover non-food items Why National Organic Standards? ANSWER-Uniformity among standards; Uniformity among certifying agents; Assurance of organic integrity

Maturity of fuji apples: What is the % soluble solids indicate maturity? ANSWER-A. 12.0 When testing maturity of granny smith apples, you look for: ANSWER-B. A reading of 2.5 from the starch test What is the tolerance for Broccoli? ANSWER-B. 10% by weight Which of the following are not a grade of asparagus? ANSWER-D. Medium What is a defect of cauliflower? ANSWER

Of all the various parasites of Filth Fly they typically attack what? ANSWER- pupae Shot Hole fungus affects what crops? ANSWER- Peach, Apricot and Nectarine What family is the Mexican Bean Beetle in? ANSWER- Cocconillidae, Ladybird Beetle Family Which thrip is a parasite of red mite? ANSWER- Bean thrip

1) Violation of the Ag Code is a: a) Felony b) Misdemeanor c) infraction ANSWER- b) Misdemeanor Oak Wilt is a: a) fungus b) bacteria c) Virus d) Mycoplasma ANSWER- a) fungus Pierce’s disease is spread by what vector? a) Grape Phylloxera b) Glassy-winged sharp shooter ANSWER- b) Glassy-winged sharp shooter Authority for plant quarantines comes from... ANSWER

A CDFA is not an ANSWER-Attorney, business appraiser, pension valuator, actuary, CPA, or mediator Pro se divorce ANSWER-When a person chooses not to use an attorney. Two types of waiting periods ANSWER-Residency and cooling off period Residency period ANSWER-One spouse must be a resident for a certain period of time. Typical length is 90 days

Look at tax returns how far back ANSWER-5 yrs Risks of retired participant with pension in a divorce ANSWER-Double dipping Schedule c ANSWER-Profit loss from a business Community property states ANSWER-Twin can law (Texas Washington Idaho Nevada California Arizona New Mexico Louisiana -Alaska Wisconsin

IRC 1041 ANSWER- law letting any property transfers between spouses be tax free When is a transfer of property incident of divorce ANSWER- transfer occurs within 1 year after divorce or – transfer is pursuant to divorce decree and occurs not more than 6 yrs after divorce How is accured interest handled on US bonds during transfer ANSWER

Key activities in fundraising ANSWER- research, marketing, relationships, ethics & accountability Rosso’s Concentric Circles – outer circle ANSWER- People with similar interests Rosso’s Concentric Circles – at the core – who are these primary stakeholders? ANSWER- Major Donors, Board, Management Staff (these people have the responsibility to bring those in the outer circles closer) Rosso’s Concentric Circles – second to outer circle ANSWER- Former Participants

If a donor states that the amount of money an organization is asking for is very large, the best response is to tell the prospective donor that: ANSWER- the amount is large, but emphasize the value and long term impact of the gift. When is the most appropriate time to begin devoting time and energy into the development and nurturing of a relationship with a donor? ANSWER- Immediately upon receipt of the donor’s first gift, irrespective of the gift size

The MOST important step in the process of setting up a prospective donor research programme is to (Relationship Building): Answer- Establish confidentiality and ethics policies. Which aspect of an organisation’s history is MOST often effectively used in appealing to donors? (Relationship Building) Answer

More and more, potential donors and others interested in the org are seeking information from various “watchdog” organizations, and so part of accountability is ensuring that organizations such as these have accurate information. Examples of these org’s include: ANSWER- GuideStar and Charity Navigator What is the IRS form that constituents may request to show information about the org? ANSWER- IRS Form 990 What do prospects and donors want to know? ANSWER-

Capital Campaign ANSWER- A carefully organized, highly structured fundraising program using volunteers supported by staff and consultants to raise funds for specific needs, to be met in a specific time frame, with a specific dollar goal. Allows donors to pledge gifts to be paid over a period of years. Community Foundation ANSWER- A philanthropic foundation that is specifically committed to the support of institutions in it’s own community, often receiving bequest from persons whose legacy i...

Accountability ANSWER- the responsibility of the donee organization to keep a donor informed about the use that is made of the donor’s gift as well as the cost of raising it Acknowledgment letter ANSWER- written expression of gratitude for gift or service Acquisition mailing (prospect mailing) ANSWER- a mailing to prospects to acquire new members

ANNUAL FUND DONORS Rosso,. Achieving Excellence in Fund Raising. 2003. P 61 Fredricks, Laura. Developing Major Gifts: 2003. Page 9 ANSWER- Prospective donors for major gifts are best identified from _________________________________.

Where should the ideas of the case statement come from? ANSWER- Mission Statement and Strategic Plan Who should be involved in creating the case statement? ANSWER- Volunteers and staff What are the three components of the case? ANSWER- Purpose: show organization mission/purpose, shows how new programs benefit, shows organization impact on the community

Philanthropy ANSWER- voluntary action for the common good... – Robert L. Payton, as quoted in Greenfield’s Fundraising Fundamentals Number of nonprofits registered with IRS ANSWER- US: 1.4 mil; 63% registered as 501c3... 161K in Canada Donors give for the following reasons

Case Study Anna correct answer Anna is at the early level of phonemic awareness. Case Study Javier correct answer Javier is at the advanced level of phonemic awareness. Case Study Ronaldo correct answer Ronaldo is at the basic level of phonemic awareness. What is the first and primary focus of teaching phonemic awareness?

Case Study Anna correct answer Anna is at the early level of phonemic awareness. Case Study Javier correct answer Javier is at the advanced level of phonemic awareness. Case Study Ronaldo correct answer Ronaldo is at the basic level of phonemic awareness. What is the first and primary focus of teaching phonemic awareness? correct answer teaching students specific phonemes and how they feel in the mouth